EAT UNLAWFUL DEDUCTION FROM WAGES A deduction of andpound;65,000 from untaxed bonus earnings of a trader indicated by the HMRC under threat of enforcement is an excepted deduction under Employment Rights Act 1996 s14(3), which applies not simply to formal determinations under PAYE Regulation 80 but to other decisions. The employer was bound to make … Continue reading Patel v Marquette Partners (UK) Ltd: EAT 3 Sep 2008